B.M.SOLUTIONS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
B.M.SOLUTIONS
Largest movements
- Receivables within one year +€124,753
up €124,753 (+39.3%), from €317,467 to €442,219
of which Other amounts receivable: +€119,803
- Cash -€95,338
down €95,338 (-90.0%), from €105,901 to €10,562
mainly Receivables within one year (-€124,753) and Contributions, distributions and other (-€13,500)
- Tangible fixed assets -€12,428
down €12,428 (-74.6%), from €16,670 to €4,241
of which Furniture and vehicles: -€11,732
- Reserves +€21,500
up €21,500 (+3.1%), from €693,500 to €715,000
of which Distributable reserves: +€21,500
- Tax, wage and social debts -€11,645
down €11,645 (-56.3%), from €20,677 to €9,032
of which Taxes: -€11,665
- Gross operating margin -€67,811
down €67,811, from €2,106 to -€65,705
- Financial income -€49,918
down €49,918 (-29.4%), from €169,720 to €119,803
of which Financial income: -€49,918
- Taxes -€8,500
down €8,500 (-70.8%), from €12,000 to €3,500
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €791,099 | €812,786 | +€21,688 | +2.7% |
| Fixed assets | 21/28 | €367,731 | €355,303 | -€12,428 | -3.4% |
| Tangible fixed assets | 22/27 | €16,670 | €4,241 | -€12,428 | -74.6% |
| Plant, machinery and equipment | 23 | €2,340 | €1,643 | -€697 | -29.8% |
| Furniture and vehicles | 24 | €14,330 | €2,598 | -€11,732 | -81.9% |
| Financial fixed assets | 28 | €351,062 | €351,062 | = | 0.0% |
| Current assets | 29/58 | €423,368 | €457,483 | +€34,116 | +8.1% |
| Amounts receivable within one year | 40/41 | €317,467 | €442,219 | +€124,753 | +39.3% |
| Trade receivables | 40 | - | €4,950 | +€4,950 | |
| Other amounts receivable | 41 | €317,467 | €437,269 | +€119,803 | +37.7% |
| Cash at bank and in hand | 54/58 | €105,901 | €10,562 | -€95,338 | -90.0% |
| Deferred charges and accrued income | 490/1 | - | €4,702 | +€4,702 | |
| Total equity and liabilities | 10/49 | €791,099 | €812,786 | +€21,688 | +2.7% |
| Equity | 10/15 | €755,357 | €778,951 | +€23,594 | +3.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €693,500 | €715,000 | +€21,500 | +3.1% |
| Non-distributable reserves | 130/1 | €73,231 | €73,231 | = | 0.0% |
| Other | 1319 | €73,231 | €73,231 | = | 0.0% |
| Distributable reserves | 133 | €620,269 | €641,769 | +€21,500 | +3.5% |
| Profit (loss) carried forward | 14 | €59,357 | €61,451 | +€2,094 | +3.5% |
| Amounts payable | 17/49 | €35,742 | €33,836 | -€1,906 | -5.3% |
| Amounts payable within one year | 42/48 | €35,742 | €33,494 | -€2,248 | -6.3% |
| Trade debts | 44 | €2,315 | €5,722 | +€3,407 | +147% |
| Suppliers | 440/4 | €2,315 | €5,722 | +€3,407 | +147% |
| Advances received on contracts in progress | 46 | - | €5,990 | +€5,990 | |
| Taxes, remuneration and social security | 45 | €20,677 | €9,032 | -€11,645 | -56.3% |
| Taxes | 450/3 | €17,382 | €5,717 | -€11,665 | -67.1% |
| Remuneration and social security | 454/9 | €3,295 | €3,315 | +€20 | +0.6% |
| Other amounts payable | 47/48 | €12,750 | €12,750 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €342 | +€342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,429 | €12,428 | -€1 | 0.0% |
| Other operating charges | 640/8 | €916 | €969 | +€53 | +5.8% |
| Gross operating margin | 9900 | €2,106 | -€65,705 | -€67,811 | |
| Operating profit (loss) | 9901 | -€11,239 | -€79,102 | -€67,863 | -604% |
| Financial income | 75/76B | €169,720 | €119,803 | -€49,918 | -29.4% |
| Recurring financial income | 75 | €169,720 | €119,803 | -€49,918 | -29.4% |
| Non-recurring financial income | 76B | €169,720 | €119,803 | -€49,918 | -29.4% |
| Financial charges | 65/66B | €90 | €107 | +€16 | +17.9% |
| Recurring financial charges | 65 | €90 | €107 | +€16 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €158,391 | €40,594 | -€117,797 | -74.4% |
| Income taxes | 67/77 | €12,000 | €3,500 | -€8,500 | -70.8% |
| Profit (loss) for the period | 9904 | €146,391 | €37,094 | -€109,297 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €146,391 | €37,094 | -€109,297 | -74.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.